Study Of Tax Revenue Legislation Power In China

In modern democratic society, possession and execution of all rights and powers must take the legality as the basis and prerequisite. As the core content of national finance of a country, the legality of tax revenue power cannot only directly influence the legality of national political power and political system, but also the fulfillment of the legality of national tax revenue system and the tax revenue functions. The purpose of the study made on division of the tax revenue power is to provide theoretic reference for solving the practical issues on tax revenue legislation.This thesis consists of the following three parts:Part I, analysis of constitutionality of tax revenue power. Tax revenue legislation is an activity conducted by specific national authorities using certain technology to prepare, confirm, modify, supplement, abolish, interpret and monitor the tax laws according to legal functions and procedures. Tax revenue legislation power means the power exerted by specific national authorities using certain technology to prepare, confirm, modify, supplement, abolish, interpret and monitor the tax laws according to legal functions and procedures. Concerning attribution of legislation power, the Constitution of China says that all powers of the People's Republic of China belong to the people, the organ for the people to exert their power is the National People's Congress and the Local People's Congress, and the main body of legislation in broad sense is the legislation participants who take certain functions, responsibilities and powers in the legislative activities. Legislation power authority means the scope within which the main body of legislation can exert...